9911796707
TMI Blog2018 (10) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... Thacker, CA The applicant Kandla Port Trust (Deendayal Port Trust - DPT), set up under the Major Port Trust Act, 1963, has submitted that it owns substantial amount of land at Gandhidham and Adipur location of Kutch District, which has been given on lease to various commercial and other organization for long time period, for which it had entered into lease agreements with various lessees long ago ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also submitted that there is restriction of revision of return under GST after specified period of time from the end of relevant financial year. 3. The applicant has raised following questions for advance ruling - (i) Whether DPT shall continue to pay GST on disputed claim ? (ii) How is it possible for DPT to claim refund for GST paid out of pocket, if the matter / dispute concluded in favour o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. No other issue can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has also asked how is it possible for it to claim refund for GST paid out of pocket, if the matter / dispute is conclude in favour of lease holder after period of 2 or more years. 6.2 The issues raised by the applicant do not fall in the category of Section 97(2) of the Acts. Whether the applicant shall continue to pay GST on disputed claims do not require determination of any issue enumerated un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tend to the questions on determination of these issues. 8. The application is therefore rejected without going into the merits of the case, on the issue of lack of jurisdiction, at the stage of admission. O R D E R The application for Advance Ruling of M/s. Kandla Port Trust (Deendayal Port Trust) (GSTIN 24AAALK0046N1Z6) is rejected, under sub-section (2) of section 98 of the CGST Act, 2017 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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